2019 (2) TMI 1152

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....HIGH COURT - TMI<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 1-2-2019<br>WP(C). No. 41377 of 2018 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADVS. SRI. AJI V. DEV SMT. O. A. NURIYA SRI. ALAN PRIYADARSHI DEV AND SRI. H. ABDUL LATHIEF For The Respondent : GP SMT. M. M. JASMINE JUDGMENT The petitioner was a registered dealer under the Kerala Va....

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....cedure the Nodal Officers is to follow. It reads: 5. Nodal officers and identification of issues 5.1 GSTN, Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the Common Portal. This would be publicized adequately. 5.2 Taxpayers shall make an application to the field officers or the noda....

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....esolution of the problem. " (italics supplied) 4. Not only the petitioner but also many other people faced this technical glitch and approached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioner to apply to the 2nd respondent for the issue resolution. 5. So, in this case also, the petitioner may apply to the 2nd respondent, the ....